Syfte: Att identifiera de problem och/eller svårigheter som uppstått efter införandet av IAS 39 och dess krav på att finansiella instrument ska värderas till verkligt värde. Metod: Uppsatsen har genomförts med hjälpa av en induktiv metod. Primärdata har samlats in genom kvalitativa intervjuer. Sekundärdata består av facklitteratur och vetenskapliga artiklar. Teoretiska perspektiv: Teorin om det institutionella tänkandet har använts samt Streek & Schmitters modell.

Existing studies concerning private labels are unclear as to whether private label manufacturers carry out product development themselves. Furthermore, there is a lack of studies comparing product development processes in private label companies and national brand manufacturers. This study highlights a set of critical product development factors and assesses their prevalence in four different companies in the Swedish retail business. The study is based on a number of qualitative interviews with key personnel responsible for various table fats. Findings indicate two levels of involvement in the product development process on the private label side.

Half of Sweden?s 140 000-150 000 sows are culled and replaced by 75 000 gilts annually. Culling of old sows is necessary and allows new breeding material to enter the herd. However, many of the culled sows are young, and have not yet become profitable at the time for culling. Therefore, it is an important question for the pig industry, how to raise gilts to sows with a high and sustainable production level.

Climate changing is a growing problem for many countries and communities over the world. The cities has a huge work to deal with in their reforcements of their cities to be resilient ones. This thesis makes an effort to investigate and illuminate some of the problem the cities has to solve related to flooding, hazards, erosions, rising sea levels and crotches. This thesis will help to find solutions that international and national efforts has produced and handed out to each other. A lot of communities are charing their excellent tools that works for them.

Naturskyddsföreningen gav författarna uppgiften att undersöka förekommande viskosprocesser och alternativa regenereringsprocesser, detta för att identifiera hur hållbara de är ur ett miljöperspektiv och vilka processer som går att applicera på bambu. Detta för att se möjligheten att märka bambuviskos med Bra Miljöval och för att klargöra frekvent uppkommande frågor angående bambuviskos. Syftet är att se på de olika processernas kemiska innehåll samt vilka utsläpp de orsakar till luft och vatten. Ett delmål med rapporten är att den ska kunna användas som material vid vidareutveckling av kriterierna för Bra Miljöval Textil. Resultat som erhållits vid jämförelser av studerad litteratur är att de betydande faktorerna för miljöpåverkan från massaframställningen samt viskos- och lyocellprocessen beror av: använda kemikalier i processen, energianvändningen och vilken typ av energi, möjligheten till rening av utsläpp till luft och vatten samt återvinning av energi och kemikalier.

The purpose of this degree project is to study if there is a intentional work with technology in the elementary school, preschool to fifth grade, in a municipality. The work will also study what conditions there are in the schools in order to work with technology. 95 questionnaires were distributed to the responsible teachers in all primary schools in the municipality, from preschool to fifth grade. The results of the survey show that more than half of the respondents do not consider themselves to work with technology in the school. The conditions, in order to work with the school subject technology in the municipality, are primarily external such as: material, facilities and the ability to divide students into smaller groups.

The aim of this thesis is to examine the Swedish public libraries acquisition processes when it comes to fiction for adults. The thesis focus on how the librarians responsible for acquiring view literary quality when they manage their collections and how their views coincide with that of the user?s explicit wishes. Furthermore this thesis looks at the librarians reading habits and how they coincide with that of their perceived users.The study uses literature pedagogic perspective theory to see how the librarians look at fiction and what they value in it. In order to get answers six librarians have been interviewed in this study that uses a qualitative approach to getting answers.

My purpose with this study was partly to examine how some Swedish science teachers teach and their knowledge of the science curriculum, and how this affects their teaching. I also aimed to compare the Swedish and Irish science curriculum. The method I undertook to achieve this study was to carry out six interviews with science teachers in Sweden. I also completed a text analyse of both the Swedish & Irish science curriculum. The results of the interviews showed that the teachers think the curriculum is important but they do not always keep to it.

In this paper, I am using a critical discourse analysis a la Fairclough to examin how various actors talk about the group of unemployed youths in the 52 articles from Dagens Nyheter and Svenska Dagbladet. What?s written in media often portrays different ideas that individuals use in social practice. My theoretical points are social constructivism, risk-, expert-, and media society. Four themes crystallized in the analysis; young and unemployed, education, jobbgaratin and youth and labor market.

Career counselors in schools have for a long time reported a feeling that their work is not as important as teachers work. According to the Swedish Curriculum for the compulsory schools, all staff is responsible for viable counseling for pupils. Therefore, this study focuses on teachers, headmasters and a school executive director view of school career counseling, how they experience the fulfillment of curriculum goals and how it interferes/interacts with their work. To analyze the empirical material we collected from interviews, we used theoretical terms of organizational theory with focus on social structures, differentiation and integration. We also used the career theory of Super.

The aim of this study is to create a deeper understanding of the disease known as eating disorder. The study is based on four autobiographies written by individuals who themselves have been affected by eating disorders. These stories have been studied using a narrative approach. To achieve the purpose, the study is focused on what participants describe as the factors underlying the onset of the disease, the factors that participants describe maintained their eating disorders, as well as what is described to be the factors responsible for their recovery. By my interpretation of the stories, I have been able to identify common factors that all participants describe to be influential in their disease course.

Our modern society is in many ways built with and dependent on fossil fuels, which are used for energy production as well as for transporting humans and goods. Without the oil, many of the things we take for granted would not be possible. During the last century, the use of oil has increased steadily and will probably keep increasing as the world population and the economic well-being for many people increase. Since the oil is a finite resource, we will have to find other fuels that can replace it if we want to keep the same rate of development in the future as the availability of petrol fuels will decrease with rising prices as a result. Furthermore, fossil fuels have the disadvantage that they produce harmful emissions when combusted and thus affect the climate and air quality locally and globally.

Detta projekt har haft som mål att utveckla produktdisplayer för användning i butiker i syfte att exponera produkter som smycken, solglasögon eller liknande. Projektet är utfört som ett examensarbete vid Mälardalens Högskola inom produktutveckling med inriktning formgivning.Bakgrunden till projektet är att företaget X-ponent vill utforska en ny marknad. Det vill säga konsumentmarknaden istället för sin vanliga inriktning på industri. X-ponent har fått förfrågningar om produktdisplayer av mindre tillverkare av smycken och säljer idag en enkel variant till dessa.Uppdraget har gått ut på att ta fram tre koncept på produktdisplayer ett med ett eget användningsområde; en väggdisplay, för att kunna användas vid vägg; en golv display, för användning på golvet i butiken; och en bordsdisplay, att kunna ställa på bord eller disk. Displayens syfte skulle vara att exponera produkten och locka folk att köpa varför konsument psykologi och marknadsföring i butik studerades.

People with Down syndrome are living longer lives today thanks to medical science. These people with their families are in need of assistance from goverments and professionals throughout their lives. It is therefore important to understand how familymembers affected by having a person with Down syndrome in the family. In this paper we focus on the siblings' experience. This study aims to examine four women's experiences of what it is like to have a sibling with Down syndrome and how the respondents have developed their role and identity as siblings, and what strategies they have developed for this role.

It exists today a widespread interest for employee satisfaction, much effort are used in companies to achieve job satisfaction within their employees. One theory that has received a great deal of publicity is Hackman & Oldhams Job characteristics model which addresses the question of how companies can provide job satisfaction through organizational change. The foundation of the theory is that five core job characteristics are responsible for creating job satisfaction. The purpose of this paper is to study these characteristics through the employees and their boss and to determine how they believe these characteristics to affect employee satisfaction. The paper focuses on a company located in a branch widely known for low employee satisfaction.